M/S SONIA FORGINGS PVT. LTD., ALWAR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, ALWAR

ITA 749/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1894 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT DHK
• Keywords: Opportunity of being heard

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 749/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 M/S SONIA FORGINGS PVT. LTD., G-1/685, RIICO INDUSTRIAL AREA, BHIWADI, ALWAR. CUKE VS. D.C.I.T., CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCS 5819 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/11/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/11/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATES FR OM THE ORDER OF THE LD. CIT(A), ALWAR DATED 31/07/2017 FOR THE A.Y. 2 012-13, WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 2. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN NOT DECIDING THE VARIOUS GROUNDS OF APPEAL RAISED BEFORE HIM ON MERI T. ITA 749/JP/2017_ SONIA FORGINGS PVT. LTD. VS DCIT 2 2. AT THE TIME OF HEARING, THE LD AR OF THE ASSESSE E HAS SUBMITTED THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITH OUT PROVIDING ADEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING TO TH E ASSESSEE. LD. AR PLEADED THAT IN THE INTEREST OF JUSTICE AND EQUITY, THE APPEAL MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE D ECIDED ON MERITS. HE ALSO SUBMITTED THAT THEY WILL APPEAR ON THE APPOINTED DAT E BEFORE THE LD. CIT(A) AND SUBMIT THE NECESSARY DETAILS/DOCUMENTS. 3. ON THE OTHER HAND, THE LD DR HAS SUBMITTED THAT THE ASSESSEE HAS NOT ATTENDED BEFORE THE LD. CIT(A) ON THREE OCCASION S, THEREFORE, THE ISSUE MAY BE DECIDED BEFORE THE ITAT. 4. I HAVE HEARD BOTH THE SIDES AND AFTER CONSIDERIN G THE PLEADINGS OF BOTH THE SIDES, I AM OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE AND EQUITY, THE APPEAL IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERITS AFTER PROVIDING REASONABLE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 23/11/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD NOVEMBER, 2017 ITA 749/JP/2017_ SONIA FORGINGS PVT. LTD. VS DCIT 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S SONIA FORGINGS PVT. LTD., BHIWADI, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CIRCLE-2, ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 749/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR